The Logic of the Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers

Laura E. Cunningham, Benjamin N. Cardozo School of Law

Noel B. Cunningham, New York University School of Law

Miranda Perry Fleischer, University of San Diego School of Law

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The Third Edition incorporates changes to the law made by The One Big, Beautiful Bill Act, which makes permanent many of the temporary changes made by the Tax Cuts and Jobs Act of 2017. All of the illustrations are updated to reflect the new exclusion amounts. Since the debate over whether or not to tax wealth continues, the authors have expanded their analysis of this fundamental issue. The Third Edition also expands coverage of both the charitable and the marital deductions. In the charitable deduction section, there are several new illustrations of how split-interest gifts are currently treated and how they are used to achieve various estate planning goals. In the marital deduction section, the authors discuss and illustrate how to ensure that both spouses’ exclusion amounts are fully utilized.

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